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Predictions for Congress and the U.S. Supreme Court in 2015

Tax Notes / State Tax TodayJanuary 27, 2015

In Depth

Stephen Kranz and Diann Smith assessed two upcoming Supreme Court state and local tax cases, Direct Marketing Association (DMA) v. Brohl and Comptroller of the Treasury v. Wynne. Mr. Kranz said DMA “is focused on application of the TIA [Tax Injunction Act],” which “will have relevance to whether similar state legislation can be challenged in federal court -- and that's something that all of us will be interested in.” Ms. Smith added that Wynne “has the risk of fundamentally changing the way we think of -- at the very least -- how personal income tax laws are administered if the court sides with the state in this case. I can't imagine that will happen.”